Three writ petitions were filed with regard to the invocation of section 115JC of the Income-tax Act, 1961 . When the petitions came up for admission, the assessee sought time to enable it to get a copy of the rejection of the rectification application as well as a copy of the appeal filed against the main assessment order from the chartered accountant but the judge declined the request and proceeded to pass orders on the merits. A statutory appeal filed by the assessee was pending before the Commissioner (Appeals). On appeal seeking setting aside the portion of such order with a direction to the Commissioner (Appeals) to decide the appeal expeditiously if the papers were otherwise in order , Court held that in the light of the averments made and the fact that a statutory appeal had been filed before the Commissioner (Appeals) the findings given in paragraphs 15 to 32 of the order of the single judge were set aside with a further direction to the Commissioner (Appeals) to entertain the appeal, if the papers were otherwise in order and give a disposal in accordance with law as expeditiously as possible.